Question ID :
39262
Management Representation Letter
As per the technical guide published by ICAI-Indirect Tax Committee on GST audit,we need to take Management Representation letter (MRL) from the client GSTIN wise. Can we take MRL on PAN India basis i.e single MRL for all the GSTIN considering all the relevant fields of MRL.
Posted by
Nidhi Aggarwal
on
Jul 03, 2019
Filed Under
INDIRECT TAXES
Since audit and reconciliation is GSTN wise, it is better to obtain separate MRL for each GSTN.
Posted by
CA PRADEEP C B on
Jul 05, 2019